Required information [The following information applies to the questions displayed below] Legacy issues $325,000 of 5%, four-year bonds dated January 1,2019 , that pay interest semiannually on June 30 and December 31 . They are issued at $292,181 when the market rate is 8%. 4. Prepare the journal entries to record the first two interest payments. Journal entry worksheet Record the interest payment and amortization on June 30. Note: Enter debits before credits